現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 4.57 | 100.44 | -0.3 | 0 | -3.04 | 0 | 0.05 | 0 | 4.27 | 102.37 | 0.29 | 70.59 | 0 | 0 | 1.52 | 101.03 | 2.41 | -26.3 | 1.77 | -37.89 | 0.38 | 2.7 | 0 | 0 | 212.56 | 200.19 |
| 2022 (9) | 2.28 | 0 | -0.17 | 0 | -0.97 | 0 | 0 | 0 | 2.11 | 0 | 0.17 | -10.53 | 0 | 0 | 0.75 | -20.74 | 3.27 | 100.61 | 2.85 | 122.66 | 0.37 | 12.12 | 0 | 0 | 70.81 | 0 |
| 2021 (8) | -0.62 | 0 | -0.19 | 0 | -0.57 | 0 | -0.02 | 0 | -0.81 | 0 | 0.19 | -75.0 | 0 | 0 | 0.95 | -80.28 | 1.63 | 91.76 | 1.28 | 100.0 | 0.33 | -2.94 | 0 | 0 | -38.51 | 0 |
| 2020 (7) | 2.34 | 200.0 | -0.76 | 0 | -1.79 | 0 | 0 | 0 | 1.58 | 128.99 | 0.76 | 245.45 | 0 | 0 | 4.83 | 185.1 | 0.85 | 1.19 | 0.64 | 0.0 | 0.34 | -8.11 | 0.03 | -50.0 | 231.68 | 217.82 |
| 2019 (6) | 0.78 | 0 | -0.09 | 0 | -0.35 | 0 | 0.28 | 12.0 | 0.69 | 0 | 0.22 | 4.76 | 0 | 0 | 1.69 | -8.06 | 0.84 | 425.0 | 0.64 | 100.0 | 0.37 | 2.78 | 0.06 | -14.29 | 72.90 | 0 |
| 2018 (5) | -0.62 | 0 | -0.18 | 0 | -0.62 | 0 | 0.25 | 0 | -0.8 | 0 | 0.21 | -61.82 | 0 | 0 | 1.84 | -60.21 | 0.16 | -11.11 | 0.32 | -20.0 | 0.36 | -7.69 | 0.07 | 16.67 | -82.67 | 0 |
| 2017 (4) | -0.98 | 0 | 1.18 | 0 | 0.2 | 0 | -0.62 | 0 | 0.2 | -82.14 | 0.55 | 358.33 | 0 | 0 | 4.63 | 409.65 | 0.18 | -76.92 | 0.4 | -35.48 | 0.39 | 0.0 | 0.06 | 20.0 | -115.29 | 0 |
| 2016 (3) | 1.31 | -22.02 | -0.19 | 0 | -1.06 | 0 | 0.01 | -85.71 | 1.12 | 12.0 | 0.12 | -82.09 | 0 | 0 | 0.91 | -79.54 | 0.78 | -38.58 | 0.62 | -36.08 | 0.39 | 2.63 | 0.05 | 25.0 | 123.58 | 2.25 |
| 2015 (2) | 1.68 | -43.62 | -0.68 | 0 | -1.0 | 0 | 0.07 | 0 | 1.0 | 0 | 0.67 | -87.91 | 0 | 0 | 4.44 | -85.77 | 1.27 | -23.03 | 0.97 | -35.76 | 0.38 | 40.74 | 0.04 | 33.33 | 120.86 | -26.59 |
| 2014 (1) | 2.98 | 259.04 | -5.61 | 0 | 4.13 | 128.18 | -0.05 | 0 | -2.63 | 0 | 5.54 | 160.09 | 0 | 0 | 31.19 | 100.2 | 1.65 | 73.68 | 1.51 | 58.95 | 0.27 | 17.39 | 0.03 | 0.0 | 164.64 | 140.02 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.75 | 87.5 | 2.74 | -0.02 | 71.43 | 77.78 | -0.59 | -55.26 | 46.85 | 0.06 | 300.0 | 300.0 | 0.73 | 121.21 | 14.06 | 0.17 | 142.86 | 88.89 | 0 | 0 | 0 | 4.36 | 198.9 | 132.48 | 0.64 | -40.19 | 88.24 | 0.42 | -52.81 | 16.67 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 141.51 | 253.77 | -12.77 |
| 24Q2 (19) | 0.4 | -68.99 | -45.21 | -0.07 | 87.04 | 0.0 | -0.38 | 58.7 | 20.83 | -0.03 | 25.0 | -175.0 | 0.33 | -56.0 | -50.0 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0 | 1.46 | 132.85 | -2.5 | 1.07 | 7.0 | 42.67 | 0.89 | 2.3 | 43.55 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 40.00 | -69.92 | -61.1 |
| 24Q1 (18) | 1.29 | -34.52 | 12.17 | -0.54 | -800.0 | -500.0 | -0.92 | -58.62 | -4.55 | -0.04 | -300.0 | -233.33 | 0.75 | -60.73 | -29.25 | 0.03 | -40.0 | -66.67 | 0 | 0 | 0 | 0.63 | -47.39 | -62.14 | 1.0 | 122.22 | 16.28 | 0.87 | 278.26 | 58.18 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 132.99 | -77.72 | -25.99 |
| 23Q4 (17) | 1.97 | 169.86 | -3.9 | -0.06 | 33.33 | 0.0 | -0.58 | 47.75 | 46.3 | 0.02 | 166.67 | 200.0 | 1.91 | 198.44 | -4.02 | 0.05 | -44.44 | -16.67 | 0 | 0 | 0 | 1.19 | -36.51 | 14.29 | 0.45 | 32.35 | -60.87 | 0.23 | -36.11 | -69.74 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 596.97 | 268.0 | 147.52 |
| 23Q3 (16) | 0.73 | 0.0 | -21.51 | -0.09 | -28.57 | -200.0 | -1.11 | -131.25 | -282.76 | -0.03 | -175.0 | 0 | 0.64 | -3.03 | -28.89 | 0.09 | 28.57 | 200.0 | 0 | 0 | 0 | 1.88 | 25.36 | 260.62 | 0.34 | -54.67 | -60.0 | 0.36 | -41.94 | -60.44 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 162.22 | 57.78 | 74.43 |
| 23Q2 (15) | 0.73 | -36.52 | -16.09 | -0.07 | 22.22 | -133.33 | -0.48 | 45.45 | -2300.0 | 0.04 | 33.33 | 500.0 | 0.66 | -37.74 | -21.43 | 0.07 | -22.22 | 133.33 | 0 | 0 | 0 | 1.50 | -9.59 | 167.74 | 0.75 | -12.79 | 11.94 | 0.62 | 12.73 | -4.62 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 102.82 | -42.78 | -11.36 |
| 23Q1 (14) | 1.15 | -43.9 | 173.72 | -0.09 | -50.0 | -125.0 | -0.88 | 18.52 | -309.52 | 0.03 | 250.0 | 50.0 | 1.06 | -46.73 | 166.25 | 0.09 | 50.0 | 125.0 | 0 | 0 | 0 | 1.65 | 58.82 | 132.86 | 0.86 | -25.22 | 45.76 | 0.55 | -27.63 | 3.77 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 179.69 | -25.5 | 171.41 |
| 22Q4 (13) | 2.05 | 120.43 | 0 | -0.06 | -100.0 | 25.0 | -1.08 | -272.41 | -1442.86 | -0.02 | 0 | -300.0 | 1.99 | 121.11 | 2587.5 | 0.06 | 100.0 | -25.0 | 0 | 0 | 0 | 1.04 | 100.35 | -29.04 | 1.15 | 35.29 | 139.58 | 0.76 | -16.48 | 100.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 241.18 | 159.33 | 0 |
| 22Q3 (12) | 0.93 | 6.9 | 358.33 | -0.03 | 0.0 | 62.5 | -0.29 | -1350.0 | 17.14 | 0 | 100.0 | 0 | 0.9 | 7.14 | 304.55 | 0.03 | 0.0 | -62.5 | 0 | 0 | 0 | 0.52 | -6.93 | -66.14 | 0.85 | 26.87 | 63.46 | 0.91 | 40.0 | 116.67 | 0.09 | -10.0 | 12.5 | 0 | 0 | 0 | 93.00 | -19.83 | 229.17 |
| 22Q2 (11) | 0.87 | 155.77 | 1840.0 | -0.03 | 25.0 | -200.0 | -0.02 | -104.76 | 71.43 | -0.01 | -150.0 | 75.0 | 0.84 | 152.5 | 1500.0 | 0.03 | -25.0 | 0 | 0 | 0 | 0 | 0.56 | -21.37 | 0 | 0.67 | 13.56 | 76.32 | 0.65 | 22.64 | 124.14 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 116.00 | 146.1 | 958.4 |
| 22Q1 (10) | -1.56 | 0 | -642.86 | -0.04 | 50.0 | -33.33 | 0.42 | 700.0 | 700.0 | 0.02 | 100.0 | 100.0 | -1.6 | -1900.0 | -566.67 | 0.04 | -50.0 | 33.33 | 0 | 0 | 0 | 0.71 | -51.6 | 7.05 | 0.59 | 22.92 | 145.83 | 0.53 | 39.47 | 194.44 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -251.61 | 0 | -211.52 |
| 21Q4 (9) | 0 | 100.0 | -100.0 | -0.08 | 0.0 | 85.45 | -0.07 | 80.0 | 78.12 | 0.01 | 0 | 150.0 | -0.08 | 81.82 | -114.55 | 0.08 | 0.0 | -85.45 | 0 | 0 | 0 | 1.47 | -4.4 | -89.67 | 0.48 | -7.69 | 336.36 | 0.38 | -9.52 | 280.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -0.36 | -620.0 | -500.0 | -0.08 | -700.0 | 57.89 | -0.35 | -400.0 | 40.68 | 0 | 100.0 | 100.0 | -0.44 | -633.33 | -76.0 | 0.08 | 0 | -57.89 | 0 | 0 | 0 | 1.54 | 0 | -69.69 | 0.52 | 36.84 | 477.78 | 0.42 | 44.83 | 1300.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | -72.00 | -432.8 | -44.0 |
| 21Q2 (7) | -0.05 | 76.19 | -104.24 | -0.01 | 66.67 | 0.0 | -0.07 | 0.0 | 0.0 | -0.04 | -500.0 | 0.0 | -0.06 | 75.0 | -105.13 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.38 | 58.33 | 58.33 | 0.29 | 61.11 | 93.33 | 0.08 | 0.0 | -11.11 | 0 | 0 | -100.0 | -13.51 | 83.27 | -102.86 |
| 21Q1 (6) | -0.21 | -119.09 | -290.91 | -0.03 | 94.55 | -200.0 | -0.07 | 78.12 | 91.46 | 0.01 | 150.0 | -94.12 | -0.24 | -143.64 | -340.0 | 0.03 | -94.55 | 200.0 | 0 | 0 | 0 | 0.66 | -95.33 | 198.67 | 0.24 | 118.18 | -41.46 | 0.18 | 80.0 | -50.0 | 0.08 | 0.0 | -11.11 | 0 | -100.0 | -100.0 | -80.77 | -113.95 | -437.76 |
| 20Q4 (5) | 1.1 | 1933.33 | 189.47 | -0.55 | -189.47 | -161.9 | -0.32 | 45.76 | 31.91 | -0.02 | 83.33 | -107.69 | 0.55 | 320.0 | 223.53 | 0.55 | 189.47 | 1733.33 | 0 | 0 | 0 | 14.21 | 180.5 | 1581.74 | 0.11 | 22.22 | -59.26 | 0.1 | 233.33 | -16.67 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 578.95 | 1257.89 | 235.18 |
| 20Q3 (4) | -0.06 | -105.08 | 0.0 | -0.19 | -1800.0 | 0.0 | -0.59 | -742.86 | 0.0 | -0.12 | -200.0 | 0.0 | -0.25 | -121.37 | 0.0 | 0.19 | 1800.0 | 0.0 | 0 | 0 | 0.0 | 5.07 | 1729.07 | 0.0 | 0.09 | -62.5 | 0.0 | 0.03 | -80.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0.01 | 0.0 | 0.0 | -50.00 | -110.59 | 0.0 |
| 20Q2 (3) | 1.18 | 972.73 | 0.0 | -0.01 | 0.0 | 0.0 | -0.07 | 91.46 | 0.0 | -0.04 | -123.53 | 0.0 | 1.17 | 1070.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.28 | 24.65 | 0.0 | 0.24 | -41.46 | 0.0 | 0.15 | -58.33 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 472.00 | 1873.82 | 0.0 |
| 20Q1 (2) | 0.11 | -71.05 | 0.0 | -0.01 | 95.24 | 0.0 | -0.82 | -74.47 | 0.0 | 0.17 | -34.62 | 0.0 | 0.1 | -41.18 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.22 | -73.7 | 0.0 | 0.41 | 51.85 | 0.0 | 0.36 | 200.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 23.91 | -86.16 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 172.73 | 0.0 | 0.0 |
